Nonemployer business receipts: accommodation and food services

Receipts of businesses without paid employees in accommodation and food services (hotels, restaurants and bars) (NAICS 72), in millions of current US dollars, from the U.S. Census Bureau Nonemployer Statistics.

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Nonemployer Statistics: businesses with no paid employees that are subject to federal income tax, mostly the self-employed, counted from tax records, with receipts above small minimum amounts. Census says some years are not comparable with earlier ones, and they are marked as series breaks: 2018 in every sector (businesses were reclassified from their descriptions, which moved many out of other services), 2022 in every sector (new receipts cutoffs) and 2017 in utilities (the same reclassification). Most nonemployers are sole proprietors whose business may be a side activity. Published about 18 months after the reference year. Receipts are published in thousands of dollars with noise added to protect individual businesses, and are not adjusted for inflation.

Key facts

Figures last updated on 2026-10-12.

Rankings

US states by nonemployer business receipts: accommodation and food services, 2024

Top 15. Source: U.S. Census Bureau.

California: 3,628.9 USD millionCalifornia3,628.9Texas: 3,544.3 USD millionTexas3,544.3Florida: 2,953.7 USD millionFlorida2,953.7New York: 1,740.2 USD millionNew York1,740.2Georgia: 1,035.2 USD millionGeorgia1,035.2Pennsylvania: 934.3 USD millionPennsylvania934.3New Jersey: 912.3 USD millionNew Jersey912.3Illinois: 857.6 USD millionIllinois857.6Ohio: 739 USD millionOhio739North Carolina: 732.8 USD millionNorth Carolina732.8Michigan: 663 USD millionMichigan663Tennessee: 622.7 USD millionTennessee622.7Virginia: 600.3 USD millionVirginia600.3Arizona: 555.3 USD millionArizona555.3Colorado: 497.9 USD millionColorado497.9California: 3,628.9 USD millionCalifornia3,628.9Texas: 3,544.3 USD millionTexas3,544.3Florida: 2,953.7 USD millionFlorida2,953.7New York: 1,740.2 USD millionNew York1,740.2Georgia: 1,035.2 USD millionGeorgia1,035.2Pennsylvania: 934.3 USD millionPennsylvania934.3New Jersey: 912.3 USD millionNew Jersey912.3Illinois: 857.6 USD millionIllinois857.6Ohio: 739 USD millionOhio739North Carolina: 732.8 USD millionNorth Carolina732.8Michigan: 663 USD millionMichigan663Tennessee: 622.7 USD millionTennessee622.7Virginia: 600.3 USD millionVirginia600.3Arizona: 555.3 USD millionArizona555.3Colorado: 497.9 USD millionColorado497.9
USD million. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Retrieved 2026-10-12.

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Which places have the highest nonemployer business receipts: accommodation and food services? Use official data and cite it.
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